### HonorableFrank G. Svadlenak,Chairman,

Revenueand TaxationCentmittee, Houseof Representatives, Austin,Texas OpinionNo1 V-159 

### Re: Censtruction

of House B.;m;o2, 

### 50th Legis- * Dear Sir:
Your requestfar an opinion 

### by this departb merit on the above subjectmatter is as fellews: "TheCommittee411

### Revenueand Taxation has directedme, a8 Chairmanof the Committee,to ask for the fallowin ions from theAttorne Generalof in regardto H. BI 61282. * opinexas

"Thequestionsto be ascertainedare this: Thisbill seeksto amend the Gmnibus?ix Bill:Hi Be #8. Underthe caption of thisbill w&t, if any tax amendment would be germanete this bill? '2. Would ether sectionsef the GmnibusTax Bill,H. De #g be openedup by the captionof thlebill! “3. 

### Would lega&izedherseracing and 

### gp,fo;tutual

bettingbe germanete this

We shallansweryour questionsin the order in which you statethem,

1. The Titleto HouseBillNo. 202, 58th’ 

### Legislatureis as follews:Hon. Frank G. Svadlenak - Page 2 v-159

"AN ACT amending Section 6 of.Article III of House Bill No. 8, Acts, Forty-fourth Legislature, Third Called Session, as amended and re-enacted by H. B. No. 377, Acts of the Regular Session, Forty-fifth Legislature, exempting from taxation any admission collected for dances, moving pictures, operas, plays and musical entertainments,all proceeds of which inure exclusively to the benefit of State, ,religious,educational or charitable institutions, organizations, or societies, or for any type of exhibition or amusement conducted by and for which all of the net proceeds inure to the benefit of a non-profit corporation, organized and chartered under the laws of the State of Texas, for the purpose of encouraging agriculture by the maintenance of public fairs and exhibitions of live stock, and declaring an emergency." 'Underthe subject, as stated in the title to this Bill, no amendment of Section 6 would be permissible except the specific one mentioned in full in the title. Under an amendment Act such as this where the proposed amendment is specificallynamed in the title, any amendment beyond that named would be void under the doctrine of defective or misleading titles.

A short statement of the title without enumerating the particulars in which the existing section is to be amended, would authorize any amendment whatever that was pertinent to~the general purpose or subject of the section. Thus, the title could be am,cn;ed without such limiting specificness as follows: Act amending Section 6 of Article fI1 of House-Bill No. 8, Acts 44th Legislature, Third Called~Session,as amended and re-enacted by House Bill No. 377, Acts of the Regular Session, 45th Legislature."

2. No section of the Omnibus Tax Bill, House Bill No. 8, other than Section 6 specially named in the title, would be or could be affected by the passage of House Bill No. 202 being considered.Hon. Frank G, Svadlenak - Page 3 v-159

Legalized horse racing and pari-mutual betting wo%.d not be germane to the subject of this bill,

The title to Ha B. No. 202? 50th Legislature being to amend Section 6 of Article III,of House Bill No. 8, 44th Legislature, in specific respects, no amendment other than that so named would be germane to the Bill. Under such title, legalized horse racing and pari-mutual betting would not be germane to the Bill. Yours very truly, ATTORNEY GENERAL OF TEXAS

Ocie-Speer l Assistant 0S:WB:erc

APPROVED APRIL 23, 1947

5iL.w iTdtii!d ATTORNEY GENERAL